EXHIBIT 23.1
 
                             ACCOUNTANTS' CONSENT
 
The Board of Directors
Vistana, Inc. and Combined Affiliates:
 
  We consent to the use of our report dated January 24, 1997 on the combined
financial statements of Vistana, Inc. and Combined Affiliates as of December
31, 1995 and 1996 and for each of the three years in the period ended December
31, 1996 in the prospectus of Vistana, Inc. and to the reference to our firm
under the headings "Selected Combined Historical Financial Information" and
"Experts" in the prospectus.
       
                                        /s/ KPMG Peat Marwick LLP
 
Orlando, Florida
   
February 27, 1997